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This document provides guidance on seeking relief for late S corporation elections under § 1362(b)(5) of the Internal Revenue Code and outlines the procedure for requesting a private letter ruling
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What is INFO 2004-0072?
INFO 2004-0072 is a specific type of informational return required by certain organizations for tax reporting purposes.
Who is required to file INFO 2004-0072?
Organizations that meet specific criteria set by the tax authorities, typically including those that receive certain types of payments or have specific financial transactions.
How to fill out INFO 2004-0072?
To fill out INFO 2004-0072, follow the instructions provided by the tax authority, ensuring that all required fields are completed accurately based on financial records.
What is the purpose of INFO 2004-0072?
The purpose of INFO 2004-0072 is to provide the tax authorities with essential information regarding specific financial activities of organizations to ensure compliance with tax laws.
What information must be reported on INFO 2004-0072?
The information that must be reported includes details of payments made, recipient information, and any other relevant financial data as required by the tax authorities.
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